税收作为国家重要的经济杠杆之一,在调节社会经济活动方面担负着举足轻重的作用。了解、比较和分析研究国外的税制状况及其特点,对我国企业熟悉国外税收环境,分析经营活动利弊,加速实施“走出去”战略大有帮助。本文试图在比较中国和土耳其企业所得税差异的基础上,结合中国公司在海外经营的实际情况,提出几点税收筹划的方法。 As one of the most important economic levers in the country, tax revenue plays a decisive role in regulating social and economic activities. To understand, compare and analyze the status and characteristics of the tax system abroad is of great help to the enterprises in our country who are familiar with the tax environment abroad, analyze the pros and cons of business operations and accelerate the implementation of the “Going Global” strategy. This article tries to compare some tax differences between China and Turkey on the basis of the actual situation of Chinese companies operating overseas and put forward some methods of tax planning.